Hernán Fuentes

Tax Compliance and Accounting

Academic Background

  • Master in Taxation, Universidad de Chile, Santiago, 2007.
  • Training courses in tax matters, Training School, Chilean Internal Revenue Service, Santiago, 2001 – 2007.
  • Diploma in Tax Specialization, Universidad de Chile, Santiago, 2000.
    Certified Public Accountant,
  • Universidad Diego Portales, Santiago, 1997.
  • Professor of Tax Diploma, Universidad de Chile, Santiago, since 2020.

Work Experience

  • Partner, Fischer y Cía., Santiago, since 2021.
  • Partner, Cabello & Cía. Abogados Tributarios, Santiago, 2017 -2021.
  • Tax Audit Director, Cabello, Letonja & Cía., Santiago, 2015 – 2017.
  • Tax Manager, Carey & Cía., Santiago, 2009 – 2015.
  • Tax Manager, Tax Advisors Ltda., 2008 – 2009.
  • Auditor, Chilean Internal Revenue Service, Santiago, 1999 – 2008.
  • Auditor of financial statements, Ernst & Young Chile, Santiago, 1997 – 1999.

Latest Updates

Fintech Law project amendments

Fintech Law project amendments

Last Thursday, June 9th, the Ministry of Finance submitted different instructions to the Senate regarding the Fintech Law project. Its objective is to make clarifications to the project in parliamentary process in the Senate's finance commission, among which the following can...

Issuers of means of payment: Change of VAT subject

Issuers of means of payment: Change of VAT subject

Circular 42 of June 2020 issued by the Chilean Internal Revenue Service (“SII”) instructs on the VAT taxable event established in letter n) of article 8 of the Sales and Services Tax Law (“LIVS”) and states its power to apply a change of subject so that the issuers of means of...